Fixing FY2017-18 GSTR-1 filing mistakes-wrong GSTIN/invoice details and IGST paid as CGST/SGST-rectification allowed, re-upload ordered.

Rectification of errors in Form GSTR-1 for FY 2017-18 was sought where recipient GSTIN/name, invoice number/date were wrongly stated, certain invoice-wise details were omitted, and IGST was inadvertently paid under CGST/SGST heads. Relying on its consistent precedents, the HC held that rectification must be permitted when mistakes are inadvertent, no mala fides are alleged, and correction would ensure accurate turnover reporting and facilitate proper input tax credit matching. Mandamus was issued directing the tax authorities to enable uploading of the rectified GSTR-1 within six weeks, and the writ petition was allowed.

---

---

Issues involved:
The judgment involves the issue of rectifying clerical errors in Form GSTR-1 for the period 2017-18 under the Central Goods and Services Tax Act, 2017.

Details of the Judgment:

Issue 1: Errors in Form GSTR-1
The petitioner, a dealer in metal and steel scrap, sought a mandamus to rectify errors in Form GSTR-1 for the period 2017-18. The errors included wrongly mentioned recipient's GSTIN/name, invoice number/date, omitted invoice details in GSTR 1, and inadvertent remittance of IGST under SGST and CGST. The errors were attributed to inadvertent carelessness due to unfamiliarity with the new Goods and Services Tax system.

Issue 2: Lack of Mechanism for Rectification
The petitioner discovered the errors in December 2019 when customers brought them to attention. Attempts to rectify the returns were futile due to the absence of a mechanism under the Act or the portal. The tax liability was met based on reported turnover, and the correction was sought for proper reconciliation with third parties.

Issue 3: Provisions of Section 37 of the Act
The respondents argued that there was no mechanism available for the mandamus sought. They referred to Section 37(3) of the Act, which sets a time frame for rectification of errors in details furnished for any tax period. The petitioner missed the deadline for rectification as per the provisions.

Judicial Precedents and Decision
The Court noted previous decisions allowing rectification of errors in similar circumstances where no malafides were attributed to the assessee. The errors were deemed inadvertent, and rectification would enable proper reporting for turnover and input tax credit. The Court accepted the petitioner's prayer and issued a mandamus to the respondents to enable uploading of the rectified GSTR 1 within six weeks.

---